Italy Income Tax 2025 (IRPEF): Brackets and INPS
2026-02-17
Italy's personal income tax — IRPEF — is a three-band national scale, but the rate you actually pay is shaped by regional and municipal surcharges plus INPS social contributions. Here's the 2025 view.
IRPEF brackets 2025
| Income up to | Rate |
|---|---|
| €28,000 | 23% |
| €50,000 | 35% |
| above | 43% |
A 2024 reform consolidated the old four bands into this simpler three-band structure.
Regional and municipal surcharges
Regions can add a surcharge of roughly 0.7%–1.5% (some up to 3.33% in例外 cases) on the regional tax, and municipalities add a small local surcharge. These are modest but push the effective rate upward, especially in higher-cost regions.
INPS social contributions
Employee INPS (pension/social) contributions are around 9.19% of gross (variations apply by sector and for the self-employed). Combined with IRPEF, a median earner loses roughly 38% of gross — placing Italy among the higher-deduction countries in our Europe tax ranking.
Estimate your own
Use the European Net Salary Estimator and pick Italy, or open the full Italy country page.
Simplified 2025 figures for educational use, not official tax advice. IRPEF rules, surcharges, and INPS rates change — confirm with Agenzia delle Entrate or a qualified advisor.